BryRoNa: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BryRoNa
Largest movements
- Receivables within one year -€3,183
down €3,183 (-4.9%), from €64,627 to €61,444
of which Other amounts receivable: -€1,792
- Tangible fixed assets -€1,621
down €1,621 (-24.3%), from €6,673 to €5,052
of which Furniture and vehicles: -€1,258
- Trade debts -€14,385
down €14,385 (-34.4%), from €41,849 to €27,463
- Reserves +€5,256
new in 2025: €5,256
- Tax, wage and social debts +€4,817
up €4,817 (+66.8%), from €7,212 to €12,029
of which Taxes: +€4,091
- Accrued charges and deferred income +€860
new in 2025: €860
- Gross operating margin +€2,334
up €2,334 (+23.3%), from €10,038 to €12,372
- Taxes +€1,817
up €1,817 (+84.7%), from €2,145 to €3,962
- Financial charges +€903
up €903 (+79.7%), from €1,134 to €2,037
- Other operating charges +€856
up €856 (+284%), from €301 to €1,157
- Financial income -€182
down €182 (-9.9%), from €1,843 to €1,661
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,942 | €67,510 | -€4,432 | -6.2% |
| Fixed assets | 21/28 | €6,673 | €5,052 | -€1,621 | -24.3% |
| Tangible fixed assets | 22/27 | €6,673 | €5,052 | -€1,621 | -24.3% |
| Plant, machinery and equipment | 23 | €982 | €619 | -€363 | -36.9% |
| Furniture and vehicles | 24 | €5,691 | €4,432 | -€1,258 | -22.1% |
| Current assets | 29/58 | €65,269 | €62,458 | -€2,811 | -4.3% |
| Amounts receivable within one year | 40/41 | €64,627 | €61,444 | -€3,183 | -4.9% |
| Trade receivables | 40 | €32,261 | €30,870 | -€1,392 | -4.3% |
| Other amounts receivable | 41 | €32,366 | €30,575 | -€1,792 | -5.5% |
| Cash at bank and in hand | 54/58 | €559 | €738 | +€179 | +32.0% |
| Deferred charges and accrued income | 490/1 | €83 | €276 | +€193 | +233% |
| Total equity and liabilities | 10/49 | €71,942 | €67,510 | -€4,432 | -6.2% |
| Equity | 10/15 | €21,211 | €26,467 | +€5,256 | +24.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €5,256 | +€5,256 | |
| Distributable reserves | 133 | - | €5,256 | +€5,256 | |
| Profit (loss) carried forward | 14 | €18,211 | €18,211 | = | 0.0% |
| Amounts payable | 17/49 | €50,732 | €41,043 | -€9,688 | -19.1% |
| Amounts payable after more than one year | 17 | €691 | €0 | -€691 | -100% |
| Financial debts | 170/4 | €691 | €0 | -€691 | -100% |
| Amounts payable within one year | 42/48 | €50,041 | €40,184 | -€9,857 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €980 | €691 | -€289 | -29.5% |
| Trade debts | 44 | €41,849 | €27,463 | -€14,385 | -34.4% |
| Suppliers | 440/4 | €41,849 | €27,463 | -€14,385 | -34.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,212 | €12,029 | +€4,817 | +66.8% |
| Taxes | 450/3 | €4,439 | €8,529 | +€4,091 | +92.2% |
| Remuneration and social security | 454/9 | €2,774 | €3,500 | +€726 | +26.2% |
| Accrued charges and deferred income | 492/3 | - | €860 | +€860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,456 | €1,621 | +€165 | +11.3% |
| Other operating charges | 640/8 | €301 | €1,157 | +€856 | +284% |
| Gross operating margin | 9900 | €10,038 | €12,372 | +€2,334 | +23.3% |
| Operating profit (loss) | 9901 | €8,281 | €9,594 | +€1,313 | +15.9% |
| Financial income | 75/76B | €1,843 | €1,661 | -€182 | -9.9% |
| Recurring financial income | 75 | €1,843 | €1,661 | -€182 | -9.9% |
| Financial charges | 65/66B | €1,134 | €2,037 | +€903 | +79.7% |
| Recurring financial charges | 65 | €1,134 | €2,037 | +€903 | +79.7% |
| Profit (loss) for the period before taxes | 9903 | €8,991 | €9,218 | +€228 | +2.5% |
| Income taxes | 67/77 | €2,145 | €3,962 | +€1,817 | +84.7% |
| Profit (loss) for the period | 9904 | €6,845 | €5,256 | -€1,589 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,845 | €5,256 | -€1,589 | -23.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.